CSO backs national assembly over re-gazetting of tax reform laws

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CSO backs national assembly over re-gazetting of tax reform laws

The Centre for Accountability and Fiscal Responsibility (CAFR), a civil society organisation, says national assembly’s decision to re-gazette the tax reform laws is not a legislative lapse.

A statement issued on Monday by Lawal Sadiq, its national president, said public commentary alleging errors or misconduct by the legislature misunderstood the constitutional mechanics of lawmaking and statutory requirements for authenticating laws.

The group said the re-gazetting of the Nigeria Tax Act 2025, the Nigeria Tax Administration Act 2025, the Joint Revenue Board of Nigeria (Establishment) Act 2025, and the Nigeria Revenue Service (Establishment) Act 2025 followed established parliamentary and legal procedures designed to protect the integrity of the statute book.

CAFR said Nigerian law, particularly the Acts Authentication Act, obliges the national assembly to verify that any law presented for official publication exactly reflects what was passed by both chambers and assented to by the president.

“The re-gazetting exercise should be understood as a verification mechanism, not a confession of error, because authentication exists to ensure certainty and legal clarity, especially for laws with wide fiscal and economic implications,” the statement reads.

Sadiq said the leadership of the national assembly acted within constitutional limits by initiating an internal review to align legislative records, assent documentation, and published texts.

He said failure to undertake such verification could expose the country to avoidable legal disputes.

Sodiq said the review neither reopened debate on the substance of the tax reforms nor reversed any legislative decision, adding that it did not encroach on executive or judicial functions.

The group said tax legislation affects government revenue, business compliance, and citizens’ obligations, making procedural precision essential for enforceability and public confidence.

CAFR refuted claims that the re-gazetting signalled institutional weakness or legislative confusion, arguing that it reflected restraint, transparency, and respect for constitutional order.

“In mature democracies, legislatures routinely carry out post-assent verifications, correct clerical inconsistencies, and reissue authenticated copies of laws to protect legal certainty,” Sadiq said.

He noted that the decision to prioritise due process over speed demonstrated institutional responsibility and reinforced the credibility of the laws.

The group warned that politicising administrative safeguards could undermine public trust and distort understanding of legislative processes.

CAFR urged citizens to distinguish between substantive policy disagreements and routine legislative procedures, saying adherence to process strengthens the rule of law.

“The strength of a parliament is measured by the credibility of the laws it produces, and in insisting on proper authentication and re-gazetting where necessary, the National Assembly acted in defence of legality, certainty, and democratic integrity,” he added.

The group said the exercise ultimately reinforces confidence in the tax reforms and provides a firmer legal foundation for implementation.